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The following table identifies the changes made to this Subtopic.
ParagraphActionAccounting Standards UpdateDate
Common Interest Realty AssociationSupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-05-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-15-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-25-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-45-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-45-2SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-50-1SupersededAccounting Standards Update No. 2014-0905/28/2014
972-605-50-2SupersededAccounting Standards Update No. 2014-0905/28/2014
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Every paragraph in the subtopic — scope, recognition, presentation, and disclosure — was superseded by ASU 2014-09 (Revenue from Contracts with Customers). 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